Pengaruh Penerapan Aplikasi Elektronik Faktur Pajak (E-Faktur, E-Billing) Terhadap Kepatuhan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Pratama Subulussalam

Abstract

The purpose of this study was to determine the effect of the application of electronic tax invoice applications (e-invoice, e-billing) on a partial and simultaneous basis for corporate taxpayer compliance at the pratama Subulussalam tax service office. this type of research is descriptive quantitative technique, which describes the numbers derived from the questionnaire with (Validity Test, Reliability Test, Classic Asus Test, Hypothesis Test, Partial Test, Simultaneous Test). While the sample used in this study is 93 corporate taxpayers registered at the Subulussalam Pratama tax service office 2015-2016. The results of this study indicate that e-invoicing, e-billing persistently have a significant effect on corporate taxpayer compliance. Taken together (simultaneous testing) all independent variables significantly affect corporate tax payer compliance. This study develops an independent variable, namely the application of e-invoice, e-billing see corporate taxpayer compliance.